Nottingham Forest are still appealing the five-game stadium ban handed to owner Evangelos Marinakis by the Football Association.
The FA released the written reasons from an independent regulatory commission on Tuesday.
It said Marinakis, who was charged with misconduct, spat on the floor as match officials walked past following the 1-0 home defeat by Fulham last month.
In his defence, Marinakis claimed he had a hacking cough because he smokes two or three cigars a day and the incident was unintentional.
The commission rejected this defence, pointing to the fact none of the officials’ statements mentioned coughing and CCTV footage of the tunnel backed up that assertion.
The written reasons behind the decision said there was “no excuse” for such “an egregious display of disrespectful behaviour” that could “fuel disrespect towards match officials”.
Marinakis’ punishment includes all stadiums, not just the City Ground.
It followed boss Nuno Espirito Santo being given a three-game touchline ban for his reaction to Morgan Gibbs-White’s red card in September’s 2-2 draw at Brighton. Gibbs-White was also given a one-match suspension for his own reaction.
